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一、改“收付实现制”为“权责发生制”为适应医院会计核算的需要,新医院会计制度规定将医院会计事项的处理原则由“收付
First, change the “receipt and payment realization system” to the “acquisition-accrual system” to meet the needs of hospital accounting, the new hospital accounting system rules will be the principle of the treatment of hospital accounting matters from the "collection and payment